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2025-04-05-accounts

Handelsbanken

Wealth & Asset Management

THE PONTOON TRUST

REPORT AND ACCOUNTS Year ended 5 April 2025

Version: 27/08/25

THE PONTOON TRUST

INDEX

Year ended 5 April 2025

Page
General information 2
Report ofthe trustees 3-5
Statement of trustees’ responsibilities 6
Independent auditors’ report 7-10
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Statement of financial activities 11
Balance sheet 12
Cashflow 13
Accounting policies 14-15
Notestothefinancialstatements 16-18

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THE PONTOON TRUST

GENERAL INFORMATION

Year ended 5 April 2025

Trustees Stefan Olsson (Appointed 24.01.17)
John Tierney (Appointed 24.01.17)
Dominic Allain (Appointed 24.01.17)
Jim Barrat (Appointed 24.01.17)
Accountant Handelsbanken Wealth & Asset Management
77 Mount Ephraim
Tunbridge Wells .
Kent
TN4 8BS
Independent Auditors Gibson Booth Chartered Accountants &
Statutory Auditors
New Court, Abbey Road North
Shepley
Huddersfield
HD8 8BJ
Principal Office 77 Mount Ephraim
Tunbridge Wells
Kent
TN4 8BS
Registeredcharitynumber 1172421

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THE PONTOON TRUST

REPORT OF THE TRUSTEES

Year ended 5 April 2025

The trustees present their report with the financial statements of the charity for the year to 5 April 2025. The trustees have adopted the provisions of Accounting and reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Object and activities for the public benefit

The object of the charity, under the terms of the Trust Deed;

The trust furthers its charitable purposes for the public benefit through its current grant-making policy in the areas covered by the charitable objects referred to above. This is aimed at supporting either the core overheads of the organisations to whom grants are made or otherwise supporting specific fundraising objectives. The trustees confirm they have had due regard to the guidance issued by the Charity Commission on the public benefit.

Achievements & Performance

The trustees carefully consider how their available resources can be utilised by way of grant making to existing charitable organisations in such a way as to maximise impact in the arears covered by the trust objects. They maintain direct personal oversight of and interest in the grantee organisations with this in mind.

Financial Review

Unrestricted funds

Incoming resources for the year amounted to £445,396 compared to £227,440 for the period to 5 April 2024. Grants of £4,420,000 were made and support costs amounted to £7,965. The deficit has been made good by transfer from the expendable endowment fund. This compares to grants of £3,320,000 and support costs of £7,951 for the previous year.

Expendable endowment

An additional donation and gift aid repayment totalling £5,875,000 was added to the expendable endowment fund in the year. Expendable endowment stood at £20,413,119 (2024: £18,465,561) at the balance sheet date and constitutes the free reserves.

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THE PONTOON TRUST

REPORT OF THE TRUSTEES

Year ended 5 April 2025

iEEE Principal funding source

The principal funding source comprises gifts from the trustees of the charity and from investment income.

Investment policy and objectives

The trustees have agreed a medium risk profile.

Reserves policy

The trustees aim to maintain the endowment fund at a level to provide a sufficient capital base to generate an income level sufficient to maintain the level of grant making planned in the future. The trustees are satisfied with the current level of reserves.

Structure, governance and management

The Pontoon Trust is constituted by Deed of Trust dated 24 January 2017 and is a registered charity, Number 1172421.

Trustees :

New trustees may be appointed by the existing trustees by virtue of a power contained within the Trust Deed. The Trust Deed provides for a minimum of three trustees.

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustee

New trustees may be appointed by the existing trustees by virtue of a power contained within the trust deed. A minimum of three trustees is required by the trust deed.

Organisation structure

The trustees must hold at least two ordinary meetings each year. At those meetings, the trustees agree broad strategy and activity for the Trust, including consideration of grant making, investments and reserves.

Induction and training of new trustees

On appointment, new trustees must expressly acknowledge his or her acceptance of office of Trustee of the Charity. In selecting new trustees, the trustees must have regard to the skills, knowledge and experience needed for effective administration of the charity. New trustees are provided with a copy of the Trust Deed and a copy of the Charity's latest report and accounts.

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THE PONTOON TRUST

REPORT OF THE TRUSTEES

Year ended 5 April 2025

Risk management

The trustees have assessed the risks to which the charity might be exposed and consider them to be minimal. The trustees have addressed such risks that exist.

Approved by order of the board of trustees OM ee ob 25 and signed on its behalf

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Stefan Olsson Sn Str LY Jan
Trustee
John Tierney Jt~ |
Trustee
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THE PONTOON TRUST

STATEMENT OF TRUSTEES' RESPONSIBILITIES

Year ended 5 April 2025

Trustees’ responsibilities in relation to the financial statements

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for the period.

In preparing these financial statements, the trustees are required to:

e select suitable accounting policies and then apply them consistently; .

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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THE PONTOON TRUST

Independent Auditor’s Report to the Trustees of The Pontoon Trust

Year ended 5 April 2025

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Opinion

We have audited the financial statements of The Pontoon Trust (the 'charity') for the year ended 5 April 2025 which comprise the statement of financial activities, the balance sheet, cash flow statement and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and the United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

e have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. 7

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THE PONTOON TRUST

Independent Auditor’s Report to the Trustees of The Pontoon Trust

Year ended 5 April 2025

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Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

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We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out on page 6, the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered

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THE PONTOON TRUST

Independent Auditor’s Report to the Trustees of The Pontoon Trust

Year ended 5 April 2025

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material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.

lrregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charity and the charity sector, we identified that the principal risks of non-compliance with law and regulations related to the Charities Act 2011, and we considered the extent to which non-compliance might have a material effect on the financial statements. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and the audit procedures performed included: ° Correspondence with Management including consideration of known or suspected instances of non-compliance with laws, regulation and fraud; ° Testing of bank transactions, including tracing grant payments made, to supporting information. ° Testing completeness of income ° Testing accounting adjustments

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities is available on the Financial Reporting Council's website at: httos://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditors-responsibilities-for-the-audit/ This description forms part of our auditor's report

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Patrick Heaton (Nov 7, 2025, 2:57pm)

07 Nov 2025

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THE PONTOON TRUST

STATEMENT OF FINANCIAL ACTIVITIES

Year ended 5 April 2025

pg pg pg pg pg pg
Unrestricted
Income
Expendable
endowment
Total
this period
Total
last year
Note Fund Fund 2025 2024
£ £ £ £
Incoming resources
Voluntary Income
Donations and compensation 1 4,700,000 4,700,000 3,516,978
Tax refund due on gift aid 1,175,000 1,175,000 879,244
Investmentincome 2 445 396 445,396 227,440
Total incoming resources 445,396 5,875,000 6,320,396 4,623,662
Resourses expended
Cost ofgenerating funds :
Investment management costs - - -
Charitable activities
Grants made 3 4,420,000 4,420,000 3,320,000
Other 4
Audit fees 1,860 1,860 1,860
Accountancy and advice fees 6,000 6,000 6,000
Bank charges 105 105 94
Total resources expended 4,427,965 - 4,427,965 3,327,951
Net incoming/(outgoing) resources (3,982,569) 5,875,000 1,892,431 1,295,711
before transfers
Gross transfers between funds 3,982,569 (3,982,569) = -
Net income/(outgoing) resources before - 1,892,431 1,892,431 1,295,711
other recognised gains and losses
Other recognised gains and losses
(Losses)/gains on investment assets
Netmovements infunds
5 95,127
1,947,558
55,127
__1 947,558
661,839
1,957,550
Fund balance brought forward
Fund balance carriedforward at5April2025
lg pee
20,413,119
at
20,413,119
16,508,044
_18,465,567
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THE PONTOON TRUST

BALANCE SHEET

As at 5 April 2025

Total Total
Note this period last year
2025 2024
Fixed assets £ £
Investment at market value 5 13,981,409 13,926 282
Current assets
Debtors 6 1,177,714 2,074
Cash at Handelsbanken 5,258,357 4,541,506
Cash at Handelsbanken Wealth 499 499
Current liablities
Creditors: amounts falling due within one year 7 . (4,860) (4,800)
Net current assets 6,431,710 4539,279
Net assets 20,413,119 18,465,561
Funds
Expendable endowment fund 8 20,413,119 18,465,561
Unrestricted income fund 8 - -
20,413,119 18,465,561

Approved by order of the trustees OMe OB BF

cccceccand signed on its behalf by:

L/h TrusteeStefan Olsson Ly 91 Z aae John Tierney A ‘ Trustee

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THE PONTOON TRUST

CASHFLOW STATEMENT

As at 5 April 2025

2025 2024
Net income forthe year 1,892,431 1,295,711
Adjustments for
Interest and dividends (445,396) (227,440)
Decrease/(Increase) in debtors (1,175,640) (2,061)
Increase in creditors 60 120
Cash flows from operating activities 271,455 1,066,330
Cash flows from investing activities
Interest and dividends 445,396 227,440
Proceeds from sale of investments S E
Purchase of investments (1,512,306)
Net cash used by investing activities 445,396 (1,284,866)
Change in cash and cash equivalents 716,851 (218,536)
Cash and cash equivalents brought forward 4,542,005 4,760,541
Cashandcashequivalentscarriedforward 5,258,856 4,542,005

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THE PONTOON TRUST

ACOUNTING POLICIES

As at 5 April 2025

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Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of ireland" and the Charities Act 2011. The financial statements have been prepared on a going concern basis and under the historical cost convention with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Going Concern

There are no material uncertainties about the charity's ability to continue. .

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activates on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

The expendable endowment fund has been invested to primarily produce income although the trustees may use the fund for charitable purposes if required.

Restricted funds can only be used for a particular restricted purpose within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Foreign Currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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NESSCS CC

THE PONTOON TRUST

ACOUNTING POLICIES

As at 5 April 2025

Se yest

Investments

Investments are shown at market value at the balance sheet date. All gains or losses on the revaluation or on disposal are included in the Statement of Financial Activities

Investment income is recognised as receivable.

Financial Instruments

A financial asset or a financial liability is recognised only when the charity becomesa party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. .

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THE PONTOON TRUST

NOTES TO THE FINANCIAL STATEMENTS

As at 5 April 2025

||S
SSS eS||S
SSS eS||S
SSS eS||S
SSS eS| |---|---|---|---| |||2025|2024| |||£|£| |1 Income|||| |Gift Aid donations||4,700,000|3,516,978| |(Donations and related tax refunds are all|expendable endowment fund income)|4,700,000|3,516,978| |2 Investment income|||| |Handelsbanken interest||172,166|49,628| |LF Hb Balanced Multi Asset Fund|| Inc dividend distributions|273,230|Wa? BIZ| |(Investment income is all unrestricted funds income)||445 396|227,440| |3 Grants|||| |Grief to Grace||250,000|450,000| |Royal Opera House||4,000,000|1,000,000| |Opera RARA||150,000|150,000| |Westminster Cathedral||1,500,000|1,000,000| |Jesuits in Britain (Society ofJesus Trust of 1929 for Roman Catholic)||1,000,000|1,000,000| |Creative Futures (UK)||-|20,000| |Royal Welsh College of Music & Drama||20,000|-| |TheWigmore Hall Trust||500,000|-| |(Grant expenditure is all unrestricted Fund|expenditure)|4,420,000|3,320,000| |4 Other|||| |Audit fees 2023-24|||1,860| |Accountancy and Wealth advice fees to 31 March 2024|||6,000| |(Handelsbanken Wealth Mgt)|||| |Bank charges|||ot| |Audit fees for 2024-2025||1,860|| |Accountancyand Wealth advice fees to 31 March 2025||6,000|| |(Handelsbanken Wealth Mgt)|||| |Bank charges||105|| |(otherexpenditureisallunrestrictedfundexpenditure)||7,965|7,951|

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THE PONTOON TRUST

NOTES TO THE FINANCIAL STATEMENTS

As at 5 April 2025

2025 2024
£ iS
5 Fixed asset investments
Market value
Carrying (market) value at beginning ofyear 13,926,282 il, (252)WS
Add Additions at cost - 1,512,306
Less disposals at carry value - -
Add/({deduct) net gain/(loss) on revaluation 55,127 661,839
Carrying (market) value at end of year 13,981,409 13,926,282
.
5 Fixed asset investments continued
Analysis of Investment
Mkt Value Mkt Value
at year end at year end
9,037,171.962 Hb Balanced Multi Asset Fund I Inc 13,981,409 13,926,282
Total 13,981,409 13,926,282
The historic cost of these investments was £13,183,794 (2023: £13,183,794)
6 Debtors
Outstanding gift aid refund 1,175,013 13
Accured interest on bank balance 2,701 2,061
1,177,714 2,074
7 Creditors: amount falling due within one year
Audit fees 1,800
Accountancy and Wealth advice fees to 31 March 2024 3,000
(Handelsbanken Wealth Mgt)
Audit fees 1,860
Accountancyand Wealth advice fees to 31 March 2025 3,000
(Handelsbanken Wealth Mgt) —_____.
4,860 4,800

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THE PONTOON TRUST

NOTES TO THE FINANCIAL STATEMENTS

As at 5 April 2025

oo

8 Analysis ofFunds
At Income Expenditure Gains losses At
06-Apr-24 & transfers 05-Apr-25
£ £ £ £ £
Expendable endowment funds 18,465,561 5,875,000 - (3,927,442) 20,413,119
Unrestricted funds - 445,396 (4,427,965) 3,982,569 -
18,465,561 6,320,396 (4,427,965) 95,127 20,413,119
At Income Expenditure Gains losses At
06-Apr-23 & transfers 05-Apr-24
£ g £ iS
:
£
Expendable endowmentfunds
Unrestricted funds
16,508,011
-
4,396,222
227,440
-
(3,327,951)
(2,438,672)
3,100,511
18,465,561
-
16,508,011 4,623,662 (3,327,951) 661,839 18,465,561

Unrestricted funds are available for use at the discretion of the trustees in the furtherance of the general charitable objectives.

Expendable endowment funds are primarily invested to produce income but may be used to fund charitable purposes.

9 Related Party Disclosures

During the year Mr S Olsson made donations of £5,875,000 including Gift Aid to the charity.

During the previous year Mr S Olsson made donations of £4,396,222 including Gift Aid to the charity.

A grant of £250,000 (2024 £150,000) was made to Grief to Grace, a charity in which Dominic Allain is a trustee.

10 Staff costs and Trustees’ Remuneration and Benefits There were no employees of the charity during the year. The trustees received no remuneration and were not reimbursed for any of the expenses in the year.

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18

Issuer

Gibson Booth

Document generated Fri, 7th Nov 2025 14:52:01 GMT Document fingerprint 06cf6b6433c8b390c2fd18053279df73

Parties involved with this document

Document processed

Party + Fingerprint

Fri, 7th Nov 2025 14:57:51 GMT Patrick Heaton - Signer (29b34c38eb80764b7a752db96b6ace3a)

Audit history log

Date

Action

Fri, 7th Nov 2025 14:52:01 GMT Envelope generated by Sara Burgess (164.39.151.253) Fri, 7th Nov 2025 14:52:01 GMT Document generated with fingerprint 06cf6b6433c8b390c2fd18053279df73 (164.39.151.253) Fri, 7th Nov 2025 14:53:59 GMT Sent the envelope to Patrick Heaton (patrick.heaton@gibson-booth.co.uk) for signing (164.39.151.253) Fri, 7th Nov 2025 14:53:59 GMT Document emailed to patrick.heaton@gibson-booth.co.uk Fri, 7th Nov 2025 14:54:28 GMT Patrick Heaton viewed the envelope (164.39.151.253) Fri, 7th Nov 2025 14:54:40 GMT Patrick Heaton viewed the envelope (85.210.241.8) Fri, 7th Nov 2025 14:57:51 GMT Patrick Heaton signed the envelope (164.39.151.253) Fri, 7th Nov 2025 14:57:51 GMT This envelope has been signed by all parties (164.39.151.253)